TaxPack 2008

A.4.1 The following is extracted from the inside cover of TaxPack 2008 and the TaxPack supplement 2008:

Our commitment to you

TaxPack 2008 is a public ruling for individuals who use it reasonably and in good faith to complete their 2008 personal tax return. This means that if we state the law incorrectly, or our advice on the application of the law is incorrect and as a result you do not pay enough tax, we will not ask you to pay the extra tax.

TaxPack 2008 also contains guidance to help you complete your tax return. If any of our guidance in TaxPack 2008 is incorrect or misleading and as a result you do not pay enough tax, we may ask you to pay the extra tax, but we will not charge you a penalty. Also, if you acted reasonably and in good faith we will not charge you interest.

If our advice in TaxPack 2008 is misleading and you make a mistake as a result, we must still apply the law correctly. If that means you owe us money, we must ask you to pay it, but we will not charge you a penalty. Also, if you acted reasonably and in good faith we will not charge you interest.

If you make an honest mistake when you try to follow our advice and guidance in TaxPack 2008 and you owe us money as a result, we will not charge you a penalty. However, we will ask you to pay the money, and we may also charge you interest. If correcting the mistake means we owe you money, we will pay it to you. We will also pay you any interest you are entitled to.

TaxPack 2011 and E-tax

A.4.2 The following is extracted from TaxPack 2011 at page 126 and the TaxPack supplement 2011 on the inside cover and the e-tax ‘welcome’ screens:

OUR COMMITMENT TO YOU

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information in this publication and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we must still apply the law correctly. If that means you owe us money, we must ask you to pay it but we will not charge you a penalty. Also, if you acted reasonably and in good faith we will not charge you interest.

If you make an honest mistake in trying to follow our information in this publication and you owe us money as a result, we will not charge you a penalty. However, we will ask you to pay the money, and we may also charge you interest. If correcting the mistake means we owe you money, we will pay it to you. We will also pay you any interest you are entitled to.

If you feel this publication does not fully cover your circumstances, or you are unsure how it applies to you, you can seek further assistance from us.

We regularly revise our publications to take account of any changes to the law, so make sure that you have the latest information. If you are unsure, you can check for more recent information on our website at www.ato.gov.au or contact us.

This publication was current at May 2011.

A.4.3 TaxPack 2011 states that the special circumstances and glossary section (pp. 117–125) is a public ruling. This section covers:

  • Non-resident Withholding Tax on gross interest and dividends;
  • Foreign employment termination payment
  • The holding period rule and the related payments rule for claiming dividends and franking credits;
  • Deductions for leased luxury cars;
  • Rules for certain types of gifts or donations;
  • deductions for contributions or gifts to registered political parties, independent members of parliament (state or Commonwealth) or independent candidates in an election for Parliament;
  • Tax-free government pensions or benefits that are taken into account in the income tests; and
  • Definitions of certain terms such as ‘spouse’, ‘transitional termination payment’ and ‘interdependency relationship’.

A.4.4 E-tax provides some of the questions and the help files are declared as public rulings:

PUBLIC RULING PROTECTION

The public ruling protection applies to advice contained within the following parts of e-tax 2011. Advice is a statement of the application of the law.

Income

Item 4 - Employment termination payments

  • The question and help file for item 4.

Item 8 - Australian superannuation lump sum payments

  • The definitions of 'Death benefits dependant', 'Interdependency relationship', Terminal medical condition', 'Low rate cap for taxable components' and 'Untaxed-plan cap for untaxed elements' contained in the help file for item 8.

Item 11 - Dividends

  • The question and help file for item 11.
Deductions

Item D9 - Gifts and donations

  • The question and help file for item D9.
Tax Onsets

Item T4 - Australian superannuation income streams

  • The question and help file for item T4.
Income Tests

Item IT3 - Tax-free government pensions

  • The list of tax-free government pensions or benefits' contained in the help file for item IT3.
Spouse details
  • The definition of 'spouse' contained in the help file for items M1, M2, Spouse details, T1,T2,T3,T7,T9 and T10.

Any material you access from hyperlinks within public ruling parts of e-tax 2011 is not a public ruling unless the material is within a help file for one of the questions above. To identify if the help content you are reading is a public ruling, check the title at the top of the help file against the above list; if it does not appear on the list – it is not a public ruling.